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                      December 20, 2023

       Anthony Porcheron
       Chief Executive Officer
       Atlantic Coastal Acquisition Corp.
       1 Woodbury Mews
       Dun Laoghaire
       Dublin, Ireland A96 ED72

                                                        Re: Atlantic Coastal
Acquisition Corp.
                                                            Form 10-K for the
Fiscal Year ended December 31, 2022
                                                            Filed April 21,
2023
                                                            File No. 001-40158

       Dear Anthony Porcheron:

              We issued comments on the above captioned filing on September 8,
2023. On November
       29, 2023, we issued a follow-up letter informing you that comments
remained outstanding and
       unresolved, and absent a substantive response, we would act consistent
with our obligations
       under the federal securities laws.

                As you have not provided a substantive response, we are
terminating our review and will
       take further steps as we deem appropriate. These steps include releasing
publicly, through the
       agency's EDGAR system, all correspondence, including this letter,
relating to the review of your
       filing, consistent with the staff's decision to publicly release comment
and response letters
       relating to disclosure filings it has reviewed.

              Please contact Mark Wojciechowski at 202-551-3759 or Karl Hiller
at 202-551-3686
       with any questions.




                      Sincerely,


                      Division of Corporation Finance

                      Office of Energy & Transportation